loss n. 1.喪失;丟失,遺失。 2.減損,損失,虧損(額);損耗;減少,下降。 3.失??;輸?shù)簟?4.錯(cuò)過;浪費(fèi)。 5.損毀;【軍事】傷亡;〔pl.〕 傷亡及被俘人數(shù)。 loss of sight 失明。 copper loss【電學(xué)】銅耗。 core [iron] loss【電學(xué)】鐵耗。 a dead loss凈虧,純損。 an idling loss空轉(zhuǎn)損耗。 a total loss總損失。 His death is a great loss to the country. 他的死是國家的大損失。 profit and loss盈虧。 suffer heavy losses 遭受重大損失。 loss of pressure 壓力下降。 loss in weight 重量[體重]減少。 loss of weight 失重。 the loss of a war 戰(zhàn)敗。 loss of opportunity 錯(cuò)過機(jī)會(huì)。 at a loss 1. 無辦法,為難 (I am at a loss what to do. 我就是不知道怎樣辦才好)。 2. (獵犬)失去獵物嗅跡。 3. 虧本地 (sell sth. at a loss賠本賣出某物)。 cut a [the] loss 趕緊脫手以免多受損失。 for a loss 處于苦惱中 (throw them for a loss 使他們苦惱)。 make a loss 虧損。 without (any) loss of time 即刻,馬上。
This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle , the rules of establishment of tax jurisdiction , ' the possibility of being traced of e - commerce trade course , the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application 本部分在第一部分的基礎(chǔ),從稅收公平與法定原則、稅收管轄權(quán)確立規(guī)則、電子商務(wù)交易過程的可追溯性與電子商務(wù)環(huán)境下征稅對(duì)象性質(zhì)的認(rèn)定的困難及由此帶來的稅法適用上的不確定性出發(fā),具體地論述了電子商務(wù)環(huán)境下現(xiàn)行稅法所面臨的困惑與功能缺失。
The existing tax law institutions contact the tax duty with taxpayer through the concept of permanent establishment , domicile , etc . a good many existing tax law institutions face the risk of functional loss under the circumstance of e - commerce , how the existing tax law institutions continue to exert fiscal and economic function and embody the principles of tax equity and tax efficiency becomes focus and difficulty 現(xiàn)行的諸多稅收法律制度在電子商務(wù)環(huán)境下面臨著功能缺失的危險(xiǎn),電子商務(wù)環(huán)境下現(xiàn)行稅收法律制度如何繼續(xù)發(fā)揮其財(cái)政收入、經(jīng)濟(jì)調(diào)節(jié)職能;如何體現(xiàn)其公平、效率原則成為各方關(guān)注的焦點(diǎn)與難點(diǎn)問題。